Tax collected at the stage of detention can be claimed as GST refund if excess tax is paid in regular returns


Last updated: 25 March 2025

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/s Chetna Steel Tubes (P.) Ltd. v. Goods and Service Tax Network (GSTN), New Delhi [Writ Petition Nos. 19976 & 19977 of 2021 dated August 08, 2024] dismissed the writ petitions challenging a circular that directed tax liability creation under Section 129 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and held that tax collected at the detention stage can be claimed as a refund if excess tax is paid in regular returns.

Citation :
Writ Petition Nos. 19976 & 19977 of 2021 dated August 08, 2024

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Bimal Jain
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